Mainly includes 11 items and definitions:
1. Wages and salary income:
Refers to the wages, salaries, and wages earned by an individual due to his or her employment. Bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office and employment.
⒉Production and business income of individual industrial and commercial households:
⑴Individual industrial and commercial households are engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and maintenance; Income from production and operations in other industries;
⑵ Income from individuals who have obtained licenses and engaged in school running, medical treatment, consulting and other paid service activities with the approval of relevant government departments;
⑶ Income obtained by other individuals from individual industrial and commercial production and operations;
⑷Various taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals;
⑸In accordance with the " Investors in sole proprietorships and partnerships registered and established under the Sole Proprietorship Law of the People's Republic of China and the Partnership Enterprise Law of the People's Republic of China shall, in accordance with the Interim Regulations of the People's Republic of China on Private Enterprises, 》Investors of sole proprietorships or partnership private enterprises registered and established, investors of partnership law firms registered and established in accordance with the Lawyers Law of the People's Republic of China, and responsible persons established with the approval of relevant government departments in accordance with laws and regulations. The production and operation income obtained by investors of other individual proprietorships and individual partnership institutions or organizations with no liability and unlimited joint and several liability shall be taxed with reference to the production and operation income items of individual industrial and commercial households.
⒊Income from contracting and leasing operations of enterprises and institutions:
Refers to the income obtained by individuals from contracting operations, leasing operations, subcontracting and subletting, including income obtained by individuals on a monthly or per-time basis Income in the nature of wages and salaries.
⒋Income from labor remuneration:
Refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical care, law, accounting, consulting, lecturing, news, broadcasting, and translation , review, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services. The director's fee income obtained by an individual from serving as a director shall be taxed as income from labor remuneration.
⒌Income from author remuneration:
Refers to the income an individual obtains from the publication or publication of his works in the form of books, newspapers and periodicals. After the death of the author, the inheritance income obtained by the property heirs is also taxable
⒍Income from royalties:
Refers to the personal provision of patent rights, trademark rights, copyrights, and non-patented technologies and the acquisition of other concession rights. Income from providing the right to use copyrights does not include income from royalties. For income from the author's public auction (bidding) of the original manuscript or copy of his written work, tax should be paid as a royalty income item. The economic compensation income from an individual's concession shall be taxed as "income from the use of concessions".
⒎Income from interest, dividends, bonuses
⒏Income from property leasing
⒐Income from property transfer: refers to income from various property transfers obtained by individuals.
⒑Accidental income: refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
⒒Other income:
For example, the return income of transaction fees obtained by an individual from a securities company should be taxed as "other income".
Extended information:
Taxable objects
Legal objects
The taxpayers of personal income tax in my country are those who live in China and have income persons who do not live in China but obtain income from China, including Chinese citizens, foreigners who obtain income in China and compatriots from Hong Kong, Macao and Taiwan.
Resident taxpayers
An individual who has a domicile in China, or an individual who has no domicile but has lived in China for one year, is a resident taxpayer and shall bear unlimited tax obligations, that is, Individual income tax shall be paid in accordance with the law on their income obtained within and outside China.
Non-resident taxpayers
An individual who has no domicile and does not live in China or has no domicile but has lived in China for less than one year is a non-resident taxpayer and bears limited tax liability. , only pay personal income tax in accordance with the law on their income derived from China.
Tax content
Income from wages and salaries
Income from wages and salaries refers to wages, salaries, bonuses, and Year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is subject to tax on wages and salaries. .
Production and business income of individual industrial and commercial households
The production and business income of individual industrial and commercial households include four aspects:
(1) Through the industrial and commercial administrative department Income earned by individual industrial and commercial households in urban and rural areas who have been approved to open business and have obtained business licenses from production and operations in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) Income obtained by individuals who have obtained business licenses with approval from relevant government departments and engaged in running schools, medical treatment, consulting and other paid service activities.
(3) Income obtained by other individuals from engaging in individual industrial and commercial production and operations, that is, income obtained by individuals temporarily engaging in production and operation activities.
(4) Various taxable incomes related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
Income from contracted operations and leasing operations for enterprises and institutions
Income from contracted operations and leasing operations for enterprises and institutions refers to individual contracted operations, leasing operations, and subcontracting and subcontracting. Income from rent includes income from wages and salaries received by individuals on a monthly or per-time basis.
Income from labor remuneration
Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical care, law, accounting, consulting, lecturing, news, and broadcasting , translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.
Income from author remuneration
Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration.
Income from royalties
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. . Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item.
Interest, dividend, and bonus income
Interest, dividend, and bonus income refer to the interest, dividend, and bonus income obtained by individuals from owning debts and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished from the next day on October 8, 2008), interest on goods loans and interest on the purchase of various bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders receive from a joint-stock company on a regular basis based on their stocks according to the articles of association of the joint-stock company. Dividends, also known as company (enterprise) dividends, refer to the portion of profits in excess of dividends distributed by a joint-stock company or enterprise on a per-share basis based on the profits that should be distributed. When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, or dividends, that is, bonus shares, the income tax shall be calculated based on the face value of the stocks distributed.
Income from property leasing
Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property.
Income from property transfer
Income from property transfer refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships and other self-owned property by individuals to others or Income obtained from units includes income obtained from the transfer of real estate and movable properties. There is no tax for the time being on income derived from individual stock trading.
Accidental income
Accidental income refers to the income obtained by an individual that is non-recurring and belongs to various opportunities, including winning a prize, winning a prize, winning a lottery and other accidental income. Income (including bonuses, in kind and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets and whose one-time winning income does not exceed 10,000 yuan are exempt from personal income tax. If the income exceeds 10,000 yuan, they should be taxed as incidental income items in full (as of April 21, 2011 The daily tax rate is 20).
Other income
Except for the above 10 taxable items, other income that should be taxed shall be determined by the finance department of the State Council. The financial department of the State Council refers to the Ministry of Finance and the State Administration of Taxation. As of April 30, 1997, other income items determined to be taxed by the Ministry of Finance and the State Administration of Taxation include:
(1) Individuals obtain the honor of academician of the Chinese Academy of Sciences issued by the "Cai Guanshen Academician of the Chinese Academy of Sciences Honors Foundation" bonus.
(2) Individuals receive savings bonuses paid by the banking sector at an amount that exceeds the nationally prescribed interest rates and value preservation subsidy rates.
(3) Free benefits and preferential treatment received by individuals due to payment of relevant insurance premiums by the employer.
(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurance customers who have not been insured during the policy period based on the insured amount and the interest rate of bank savings deposits for the same period.
(5) Rebate income or transaction fee return income obtained by individual shareholders because a securities company recruits large shareholders to open accounts and trade with the company, and pays part of the transaction fees obtained to large shareholders.
(6) Individuals obtain certain units and departments to distribute cash, physical objects or securities to relevant personnel of other units and departments during year-end summaries, various celebrations, business transactions and other activities.
(7) Resignation risk payment.
(8) Individuals provide guarantees for units or others and receive remuneration.
If it is difficult to define which taxable income item the income obtained by an individual is, it shall be reviewed and determined by the competent tax authority.
Applicable tax rates
Personal income tax stipulates three different tax rates according to different tax items:
1. Wage and salary income, applicable 7 Levels of excess progressive tax rates are calculated based on monthly taxable income. The tax rate is divided into levels according to the individual's monthly salary and salary taxable income. The highest level is 45, the lowest level is 3, and the highest level is 7.
2. The production and business income of individual industrial and commercial households and enterprises and institutions are subject to five levels of excessive progressive tax rates. It is applicable to the production and operating income of individual industrial and commercial households who prepay taxes on a monthly basis and the annual taxable income from contracted operations and leasing operations of enterprises and institutions on an annual basis. The lowest level is 5 and the highest level is 1. Level is 35, ***level 5.
3. Proportional tax rate. Individual income from royalties, remuneration for services, royalties, interest, dividends, dividends, income from property leasing, income from property transfer, incidental income and other income are levied on a per-time basis and a proportional tax rate of 20 is applicable. Among them, a proportional tax rate of 20 is applied to income from author remuneration, and a tax reduction of 30% is applied to the taxable amount; for labor remuneration income with extremely high one-time income, in addition to being taxed at a rate of 20%, the taxable income exceeds 20,000 yuan to 50,000 yuan. For the portion exceeding 50,000 yuan, an additional 50% will be levied after calculating the tax payable in accordance with the tax law; for the portion exceeding 50,000 yuan, an additional 100% will be levied. ”
Extended information: Baidu Encyclopedia: Personal Income Tax